18/04/2026
The Late Payment Offset for super is ending.
From 1 July 2026, late super means:
➡️ Lodge an SGC Statement
➡️ Pay the ATO
➡️ No offsets
Final window: March 2026 quarter (if paid by 30 June)
After that, there’s no buffer.
With Payday Super coming, it’s time to get payroll and cashflow tight — late payments will cost more.
Learn more: https://www.icb.org.au/s/news/payday-super-march-june-late-payments-must-go-to-the-ato-after-28th-july-2026-MCLZV23X4NUBGV7B4LHMWEJ6MMMU